PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

The appeals are dismissed

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

2 has been added subsequently by the Finance Act of 1989 but with retrospective effect from 11 April 1, 1984. In these References and appeals we are concerned with the application of Section 43B as it stood before the provisos were added. xxx xxx xxx In the case of Goodyear India Ltd. v. State of Haryana

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

The appeals are dismissed

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

2 has been added subsequently by the Finance Act of 1989 but with retrospective effect from 11 April 1, 1984. In these References and appeals we are concerned with the application of Section 43B as it stood before the provisos were added. xxx xxx xxx In the case of Goodyear India Ltd. v. State of Haryana

H.P.STATE CIVIL SUPPLIES CORPORATION vs. ASSTT.COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SATYEN VAIDYA

2. The relevant assessment years are 2002-03, 2003-04, 2004-05, 2005-06 and 2007-08. 3. For brevity the facts of the case involving assessment year 2002-03 are being considered herein. 4. By way of instant appeal under Section 260-A of Income Tax Act, 1961, (for short, ‘the Act’), the assessee has assailed order dated